Dáil Éireann Debate, Tuesday - 11 June 2013
142. Deputy Finian McGrath asked the Minister for Finance if he will consider classifying personal alarms for the elderly as a medical device for purposes of VAT and applying zero VAT rating to these products; and if he will make a statement on the matter. [28082/13]
View answerThe VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. While the EU VAT Directive and Irish VAT law provide for the possibility of applying a reduced rate of VAT to the supply of certain medical equipment this possibility does not extend to the supply of personal alarms. Nor is there any provision in VAT law that would make it possible to apply an exemption or the zero rate to the supply of such products. In the circumstances, the supply of personal alarms is liable to VAT at the standard rate, currently 23%. The supply of parts and accessories is also liable to VAT at the standard rate. I would point out that Value-Added Tax (Refund of Tax) (No. 15) Order 1981 enables VAT paid on qualifying goods to be refunded where the goods are purchased for the exclusive use of disabled persons suffering a specified degree of disablement. The Order applies to goods which are aids or appliances, including parts and accessories, which might reasonably be treated as constructed or adapted having regard to the particular disablement of the person. A personal alarm for a disabled person may qualify for relief under the Order if it may be considered an aid or appliance constructed or adapted for use by a disabled person having regard to the particular disablement of that person. A Claim Form VAT 61A is available on the Revenue website (www.revenue.ie).
In addition, the Deputy may be aware of the Seniors Alert Scheme operated by the Department of the Environment, Community and Local Government, which provides grant support for the supply of equipment to enable older people without sufficient means to continue to live securely in their homes. The scheme replaced the Scheme of Community Support for Older People in May 2010. The grant assistance is made available through community and voluntary groups registered with the Department. Grant support is available towards the cost of purchasing and installing monitored personal alarms, as well as additional or replacement pendants.
Persons wishing to apply for the grant support should contact the group registered to operate the scheme in their area. A list of these groups is available from the Department of the Environment, Community and Local Government.
